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V0742-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Calculating the non-seizability limit of wages when total payments exceed 14

The inquirer asks how to calculate the non-seizability limit when a worker receives a number of payments other than 12 or 14. The DGT establishes that the limit will depend on the total number of agreed payments, dividing the annual SMI by said number of payments.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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